Chandra Jakeshika Vs Chief Commissioner of CT & GST (Orissa High Court)
The Orissa High Court has disposed of a writ petition filed by Chandra Jakeshika after the tax authorities admitted to making an error and rectifying a duplicate GST assessment. The petitioner had challenged an assessment order dated November 7, 2024, issued under Section 63 of the Central Goods and Services Tax (GST) Act, 2017, which treated him as an unregistered taxable person for the period from April 2020 to March 2021.
The petitioner’s counsel argued that a prior assessment for the identical tax period had already been framed under Section 73 of the GST Act, with an order dated September 24, 2024, raising a demand of ₹11,06,408. The petitioner contended that the Assistant Commissioner of State Tax exceeded his jurisdiction by creating a second assessment for the same issue and period.
During the court proceedings, the counsel for the CT & GST Department acknowledged the mistake. The Assistant Commissioner realized the error and, noting that the demanded tax from the first assessment under Section 73 had already been recovered, proceeded to rectify the subsequent assessment order. This rectification reduced the demand raised under Section 63 to nil.
As a result of this action, the court found that the petitioner’s grievance had been resolved and the writ petition had become infructuous. The court did not cite any judicial precedents as the department’s voluntary admission and rectification of the error made it unnecessary. The court disposed of the petition, along with any pending interlocutory applications.
